REGISTERED NUMBER: 02102891 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Com - Pak Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Douglas

Mrs K Douglas

S P Hepworth

SECRETARY:

Mrs K Douglas

REGISTERED OFFICE:

Units 3 & 4

Kestrel Close

Quarry Hill Industrial Park

Ilkeston

Derbyshire

DE7 4DA

REGISTERED NUMBER:

02102891 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

8,172

14,951

CURRENT ASSETS

Stocks

7,407

7,063

Debtors

5

71,965

73,711

Cash at bank and in hand

39,565

46,519

118,937

127,293

CREDITORS

Amounts falling due within one year

6

30,876

32,560

NET CURRENT ASSETS

88,061

94,733

TOTAL ASSETS LESS CURRENT LIABILITIES

96,233

109,684

PROVISIONS FOR LIABILITIES

1,382

1,251

NET ASSETS

94,851

108,433

CAPITAL AND RESERVES

Called up share capital

1,300

1,300

Retained earnings

93,551

107,133

SHAREHOLDERS' FUNDS

94,851

108,433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

B Douglas - Director

1.	STATUTORY INFORMATION

Com - Pak Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the company will receive the agreed upon payment.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stock is valued at the lower of cost and net estimated selling costs, after making due allowance for obsolete and slow moving items. Cost is determined on a first in, first out basis.

Deferred taxation

Provision is made at current rates for taxation deferred in respect of all material timing differences.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a self-administered pension scheme for its directors. It is a defined contribution scheme and premiums are charged to the profit and loss account as they accrue. The assets of the scheme are managed independently of the company's finances.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

161,013

33,479

67,645

15,638

277,775

Additions

-

150

-

-

150

Disposals

-

-

(31,250

)

-

(31,250

)

At 31 May 2025

161,013

33,629

36,395

15,638

246,675

DEPRECIATION

At 1 June 2024

155,331

32,884

59,249

15,360

262,824

Charge for year

1,132

129

2,100

93

3,454

Eliminated on disposal

-

-

(27,775

)

-

(27,775

)

At 31 May 2025

156,463

33,013

33,574

15,453

238,503

NET BOOK VALUE

At 31 May 2025

4,550

616

2,821

185

8,172

At 31 May 2024

5,682

595

8,396

278

14,951

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

63,449

59,949

Directors' current accounts

-

5,372

Prepayments

8,516

8,390

71,965

73,711

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,126

8,873

Tax

553

2,217

Social security and other taxes

13,433

15,854

Directors' current accounts

135

-

Accrued expenses

5,629

5,616

30,876

32,560

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

35,500

35,500

Between one and five years

59,167

94,667

94,667

130,167